2007 (11) TMI 157

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..... - They have also manufactured and supplied some of the parts and components of the designed structure - held that designing charge does not relate to the excisable goods manufactured and supplied by the appellants but relates to the whole structure of which parts are only made by them, such charges for designing and drawing cannot be included, in the assessable value
Dr. Chittaranjan Satapathy .....

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..... cise, Pune v. Statfield Systems (Coating) Pvt. Ltd-1996 (87) E.L.T. 510 (Tribunal), which has held that the designing charges not relatable to excisable goods, cannot be included in the assessable value of the same. 3. In view of the fact that the designing charge does not relate to the excisable goods manufactured and supplied by the appellants but relates to the whole structure of which parts a .....

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